Portland General Electric Co. v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on defendant’s motion to dismiss plaintiffs complaint for failure to state a cause of action. Defendant reasons that, although plaintiff has alleged the assessed value is in error, the assessed value and the value which plaintiff asserts is correct are so close that the court would be unable to distinguish between the two. Hence, the inexactness of valuations and appraisals make it impossible for the court to make the determination sought by plaintiff.

In support of its position, defendant cites cases wherein the courts have recognized the…